Md. Code, Tax - General § 13-826
This is the official text of Md. Code, Tax - General § 13-826, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–826.
Official statutory text
The following securities are acceptable:
(1) a bond issued by a surety company that is authorized to do business in the State and is approved by the State Insurance Commissioner as to solvency and responsibility;
(2) cash in an amount that the tax collector approves;
(3) marketable securities that the tax collector approves; or
(4) for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:
(i) in an amount that the Comptroller approves; and
(ii) with a date certain for coverage during the collection period.
(1) a bond issued by a surety company that is authorized to do business in the State and is approved by the State Insurance Commissioner as to solvency and responsibility;
(2) cash in an amount that the tax collector approves;
(3) marketable securities that the tax collector approves; or
(4) for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:
(i) in an amount that the Comptroller approves; and
(ii) with a date certain for coverage during the collection period.
Status: in_force · Read it on the official government site
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